47Rating or taxing authorities

#### 47 Rating or taxing authorities 47 Rating or taxing authorities > > (1) This Part shall apply to the following rating or taxing authorities only— > > > > > The council of a local government area. > > > > > The Chief Commissioner of State Revenue. > > > > > Sydney Water Corporation. > > > (1A) The locality comprising land in respect of which any such authority levies rates or taxes on the land, improved or assessed annual or other value is hereinafter referred to as the area of such authority. > > > (1B) The area of the Chief Commissioner of State Revenue is the whole of New South Wales. > > > (2) This Part has effect subject to any special arrangements entered into between the Valuer-General and Sydney Water Corporation. > > **s 47:** Am 1937 No 35, Second Sch; 1948 No 30, sec 31 (b); 1978 No 137, Sch 5 (16); 1980 No 2, Sch 1 (4); 1981 No 118, Sch 1 (4) (8); 1985 No 231, Sch 31; 1991 No 53, Sch 1; 1992 No 84, Sch 3; 1994 No 88, Sch 7; 1995 No 11, Sch 1.139 \[6\]; 1998 No 145, Sch 5.20 \[1\]; 2000 No 102, Sch 3.18; 2000 No 106, Sch 1 \[33\]–\[35\].